The propriety of the disposition of taxation by converting the omission of inventory assets into sales;

Until June 30, 2004, the Plaintiff prepared a balance sheet after receiving an audit by the due diligence; from July 1, 2004, the Plaintiff acquired the management right of the non-party company, no accounting-related data was prepared; and from September 30, 2004, the difference between the value of inventory assets in the balance sheet prepared as of September 30, 2004 and the value of inventory assets appraised after the due diligence is larger; and therefore, the inventory assets on the balance sheet prepared as of June 30, 2004 are deemed to have actually existed; therefore, it is deemed that the sales of inventory assets were omitted.

Article 6 (Supply of Goods)

206Revocation of revocation of the imposition of value-added tax, 2764

파산자 주식회사 ★★★★★의 파산관재인 민●●

○○○-si ○○ 707 ○ ○○ ○○ ○○ ○○

○ Head of tax office

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s disposition of imposition of KRW 2,693,389,250, which was imposed on the Plaintiff on March 7, 2004 by the Plaintiff on March 7, 2004 is revoked (the foregoing date appears to be a clerical error in the entries of March 4, 2004).

1. Details of the disposition;

가. 파산자 주식회사 ★★★★★('★★★★★'라 한다.)는 1991.8.13.부터 ○○시 ○○구 ○○○동 320-2에서 군용통신장비 및 위성통신장비 등의 제조 및 판매업을 하였는데, 2004.12.28. 수원지방법원으로부터 파산선고결정을 받았으며, ★★★★★의 파산관재인으로 원고가 선임되었다.

나. 피고는 2004.11.10.부터 2005.2.28.까지 사이에 ★★★★★에 대하여 법인제세긴급조사를 실시한 결과, 2004.9.30.을 기준으로 작성한 대차대조표의 상품 · 제품 · 재공품 · 원재료 · 미착품 계정에 22,681,615,858원의 재고자산이 계상되어 있으나 실제로 존재하는 재고자산의 가액은 83,131,532원에 지나지 아니하자, 그 차액에 해당하는 21,851,484,326원의 재고자산('이 사건 재고자산'이라 한다.)을 2004.7.1.부터 2004.12.31.까지의 사업연도의 매출로 보고, 이 사건 재고자산의 가액을 전부 매출로 환산한 금액인 21,819,640,836원에 대하여 2005.3.4. ★★★★★에게 2004년 제2기 부가가치세 2,693,389,250원을 부과하였다('이 사건 부과처분'이라 한다.).

C. On June 7, 2005, the Plaintiff filed an objection with the director of the Central Regional Tax Office on July 22, 2005, and received a dismissal decision. On October 25, 2005, the Plaintiff requested an examination from the Commissioner of the National Tax Service and received a dismissal decision on December 26, 2005.

[Recognizing Facts] Gap evidence 1, 2, Gap evidence 3-1, 2, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The inventory assets of this case were not the part of the omission of sales, but the unused inventory assets which were not sold and disposed or lost. The Defendant assessed the actual inventory assets at the time of the tax investigation of corporate tax. Among the instant inventory assets, the Defendant included the processed inventory assets reflecting the business plan in advance for the following fiscal year, and the value thereof was relatively increased. Thus, the instant disposition of this case, which deemed the entire inventory assets as the omission of sales, asserts that the disposition of this case was unlawful in violation of the substance taxation and the principle of good faith under Article 14 and Article 15

(b) Related statutes;

It is as shown in the attached Form.

(c) Fact of recognition;

(1) ★★★★★는 2002년부터 개발에 착수하여 시장에 진출한 Auto-Pc 사업과 PDA사업에서는 투자자금회수에 실패하고, 운영자금의 부족을 해결하기 위하여 출혈을 감내하면서 수출을 감행한 SVR(SET-TOP-BOX)에서는 채산성 악화로 손실이 생겨 금융기관의 여신축소로 인하여 2004.9.30. 부도가 나자, 2004.10.2. 수원지방법원에 화의개시신청을 하여 2004.10.25. 화의개시결정을 받았으나, 화의개시신청 전에, SVR사업의 생산설비, 생산인원, 원재료 재고를 주식회사 배가텍에 양도하고, 국방부 납품 사업의 주력사업인 5KW통신용 발전기 납품사업은 그 이행이 불가능해지고 석문전기주식회사에 위 사업권 일체를 양도하는 등으로 향후 사업진행이 불가능해지자, 위 법원은 2004.12.3. 화의 폐지결정을 하여 2004.12.27. 위 폐지결정이 확정되었다.

(2) ★★★★★의 최대주주였던 송◎◎(11.4%), 박◇◇(2.86%)는 2004.4.12.경 주식회사 ☆☆☆☆☆☆ ('☆☆☆☆☆☆'라 한다.)에게 ★★★★★의 경영권을 넘기기로 하고, ★★★★★의 2003.12.31.자 대차대조표 작성을 위한 실사에 ☆☆☆☆☆☆의 신경영진을 참가시켜 기업인수를 위한 실사도 함께 실시한 후, 2004.5.28. ☆☆☆☆☆☆에게 ★★★★★의 주식을 각 양도하였고, 같을 날 대표이사는 송◎◎에서 양◆◆로 변경되었다.

(3) ★★★★★가 작성한 연도별 재차대조표상의 재고자산 현황은 다음과 같다.

Sub-items

December 31, 2002

December 31, 2003

June 30, 2004

September 30, 2004

Inventory assets accounts

17,046,377,802

23,636,282,796 won

25,018,391,524 won

2,681,615,858 won

commercial goods

324,661,986 won

1,899,160,000 won

3,088,317,944 won

4,180,420,575 won

Products

5,808,928,485 won

8,848,398,644 won

9,873,517,500 won

9,619,218,911

Re-processed Goods

2,346,572,853 won

2,411,493,420 won

4,354,446,911

19,937,816 won

Raw materials

8,475,350,237 won

10,456,387,617

7,693,127,617

8,276,535,013

Unclaimed articles

90,864,241 won

20,843,115 won

8,961,552 won

485,503,543 won

(4) ■■신용정보 주식회사는 ★★★★★의 화의신청에 따른 재산상태 등을 조사하기 위하여 2004.11.10.부터 2004.11.26.까지 사이의 ★★★★★의 2004.9.30.을 기준으로 한 자산상태를 실사하였는데, 재고자산의 경우 2004.7.1. 이후 재고수불기록이 전혀 없고 재고담당자 등이 퇴사하여 자료가 부족하므로, 조사기준일부터 실사일까지의 재고자산의 입출량이 많지 않다는 ★★★★★의 경리담당자의 말에 따라 2004.11.23.보관중인 재고자산의 수량을 조사기준일의 수량으로 보고, 2004년 중의 ★★★★★의 매입, 제조원가 산정내역이 불완전하여 재고자산의 정확한 단가를 산정할 수 없어서 2003년 말경의 재조자산의 평균단가를 적용하여 재고자산의 가액을 산정하였으며, 보관중인 재고자산의 대부분이 장기체화 또는 반품재고이므로 재고자산 중 상품과 제품은 실사 확인된 수량에 2003년 말경의 재고단가 등을 적용하여 재고금액을 정한 후 추정된 재고금액의 50%를 경가감하고, 기타 재고자산은 재고의 보관상태 등을 감안하여 자산가치가 미미한 것으로 보고 전액 평가감하여, 2004.9.30. 현재의 재고자산 가액을 83,131,532원으로 평가하였다.

(5) ■■신용정보 주식회사의 조사보고서에는 "★★★★★의 직원들의 진술에 의하면, 새 경영진과 함께 입사한 임직원의 상당수는 용산전자상가에서 전자부품을 취급하여 온 도소매상 출신으로서 2004.8. 말경 현금화할 수 있는 재고자산을 자체 거래선을 통하여 대부분 매각한 것으로 파악된다."고 기재되어 있다.

(6) 2000.10.부터 2004.9.30.까지 ★★★★★의 회계팀장으로 근무하였던 노△△은 2006.10.경 "2003년말 재고자산 중 7,739,227,227원 상당의 재고자산은 다음 회계연도의 사업계획을 미리 반영한 가공의 재고자산이다."라는 내용의 서면(갑 5호증)을 작성한 적이 있으나, 당심 법정에서 "위 서면은 위 재고자산이 가공의 재고자산인지에 관한 조사 · 확인 없이 2004년도 대차대조표 등의 자료를 근거로 작성된 것이고, 2003.12.31. 자 대차대조표 작성을 위한 실사 당시 대차대조표상의 재고자산은 실제로 존재한 것이며, 2004.7. 경 회계감사를 받으면서 2004.6월말 까지의 회계관련자료는 정리하였다."하고 진술하였다.

[Ground of recognition] Evidence No. 1, Evidence No. 3-2, Evidence No. 4 and 5, Evidence No. 3, and the purport of the whole pleadings

D. Determination

위 인정사실에 의하면, ★★★★★는 2004.6.30.까지는 회계감사를 받고 실사를 거쳐 대차대조표를 작성하였던 점, ☆☆☆☆☆☆가 ★★★★★의 경영권을 인수한 후인 2004.7.1.부터는 아무런 외계관련 자료가 작성되지 아니하였고, ☆☆☆☆☆☆가 2004.9.30.을 기준으로 작성한 대차대조표상의 재고자산의 가액과 한국신용정보 주식회사가 실사를 거쳐 실제 존재하는 것으로 평가한 재고자산의 가액의 차액은 21,851,484,326원으로 매우 큰 점, ★★★★★의 새 경영진이 2004.8. 말경 재고자산을 대부분 매각한 것으로 보이는 점, 2004.6.30.자 대차대조표상의 재고자산은 실제 존재하였던 것으로 보이는 점 등을 알 수 있고, 이로부터 보면, 이 사건 재고자산은 ★★★★★의 새 경영진에 의하여 매각된 후 매출누락된 것으로 판단된다.

The instant disposition is lawful.

3. Conclusion

The plaintiff's claim is without merit.

Dois-is-is-is-is-is-is-is-is-satis-is

Degree-Dol-Dol-Dol-Dol-Dol-Do-Do.

Justices Kim Dol-amsl-ams-ams-ams-ams-ams-ams-ams-ams-am

Related Acts and subordinate statutes

/ former Value-Added Tax Act (amended by Act No. 7318 of Dec. 31, 2004)

Article 6 (Supply of Goods)

(2) Where an entrepreneur directly uses or consumes goods produced or acquired in connection with his/her own business, such goods as prescribed by the Presidential Decree shall be deemed the supply of goods.

(3) Where an entrepreneur uses or consumes goods produced or acquired in connection with his/her own business for personal purposes or for other purposes, or donates them to his/her customers or many unspecified persons, those goods prescribed by Presidential Decree shall be deemed the supply of goods.

Article 9 (Transaction Time)

(1) The time of supply for goods shall be the time provided for in the following subparagraphs:

1. When the goods are delivered, in case where the moving of goods is required;

2. When the goods are made available, in case where the moving of goods is not required; and

3. When the supply of goods is decided, in case where the provisions of subparagraphs 1 and 2 are not applicable.

Article 21, paragraph (Determination and Correction, etc.)

(1) The head of the district tax office having jurisdiction over the place of business, the head of the competent regional tax office having jurisdiction over the place of business, or the Commissioner of the National Tax Service shall make a decision or correction upon the investigation of the tax base of value-added tax or the tax amount to be paid in relation to the taxable period, only where a businessman falls under any of the following subparagraphs:

1. Where the final tax return is not filed;

2. Where there are any mistakes or omissions in details of the final tax return;

3. Where, in the final tax return, the list of the total tax invoice by buyer or by seller is not submitted, or all or part of the list of the total tax invoice by buyer or by buyer submitted is not entered or entered differently;

4. Where there is a possibility of evading the value-added tax due to the causes as determined by the Presidential Decree other than subparagraphs 1 through 3.

(2) Where the head of the competent district tax office, the head of the competent regional tax office having jurisdiction over the place of business or the Commissioner of the National Tax Service determines or revises the tax base and the amount of tax payable or the amount of tax refundable among the taxable values pursuant to paragraph (1), they shall do so on the basis of the tax calculation tax, account books, and other evidence: Provided, That in cases falling under any of the following subparagraphs, they may be estimated under the conditions as prescribed by the Presidential Decree:

1. Where tax invoices, books, or other evidence necessary for calculating the tax base do not exist or important parts are incomplete;

2. Where the details of the tax invoice, account books, or other evidence are obviously false in light of the facility size, number of employees, and the market price of raw materials, commodities, products, or various charges;

3. Where the contents of tax invoices, account books, or other evidence are obviously false in light of the quantity of raw materials used, power used, or other operational conditions.

. The former Enforcement Decree of the Value-Added Tax Act (amended by Presidential Decree No. 18580, Nov. 3, 2004)

Article 16 (Scope of Individual Supply and Business Donation)

(1) The goods deemed the supply of goods under Article 6 (3) of the Act are those in which an entrepreneur uses or consumes goods, or uses or consumes goods by his/her employees or other persons for personal or other purposes, regardless of their business, and for which the entrepreneur does not receive any price therefor or receives any price lower than the market price: Provided, That where the input tax amount is not deducted under Article 17 (2) of the Act, such goods shall not be deemed the supply of goods subject to the imposition of taxation.

(2) In a case where an entrepreneur donates goods to his customer or to many unspecified persons under the provisions of Article 6 (3) of the Act, the goods to be considered as the supply of goods, shall be considered not to be included in the price of the supply of goods which is the main transaction: Provided, That the price of the goods to be donated, shall not be considered as the supply of goods on which the input tax amount is not deducted under the provisions of Article 17 (2) of the Act, and that of the samples delivered or transferred to other entrepreneur without receiving any price, and that of the goods on which

[Specialized Amendment 197.12.30]

Article 68 (Scope of Grounds for Decision and Correction (Amendment)

(2) In the case of Article 21 (1) 4 of the Act, the following shall be applicable:

3. Where he is under the condition of suspension or closure of business.

Article 69 (Method of Determination and Revision by Estimation (Amendment)

(1) The estimations referred to in the proviso to Article 21 (2) of the Act shall be made according to the following methods:

4. Calculation method by any of the following criteria determined by the Commissioner of the National Tax Service for each type of business or each region:

(a) Input quantity per unit of won, which determines the relationship between the partial or whole quantity, from among the raw or secondary materials input for production, and the quantity of production;

(b) the cost-related ratio which determines the relationship between all or part of the personnel expenses, rent, material expenses, water, mineral heat, and other operating expenses and sales;

(c) A commodities turnover rate which determines the relationship between the average stored amount during a fixed period and the sales amount or the sales price;

(d) A sales profit rate which determines the ratio of the sales to the gross sales profit during a fixed period;

(e) The value-added rate determined by the sales amount and value-added amount during a fixed period.

5. In cases where the ratio under subparagraphs 2 through 4 may be computed on the businessman subject to the estimation, determination and revision, the method of calculation by applying it thereto;

【former Framework Act on National Taxes

-Article 14 (Real Taxation);

(1) If the ownership of the income, profit, property, act or transaction subject to taxation is merely nominal, and a person to whom it actually belongs exists, the tax-related Acts shall apply to such person to whom it actually belongs as a taxpayer.

(2) The provisions on the calculation of tax base in tax-related Acts shall apply according to the substance, notwithstanding the name or form of income, profit, property, act or transaction.

Article 15 (Good Faith and Sincerity)

Any taxpayer shall perform his liability in good faith and sincerity. The same shall be required of the tax officials in performing their duties.